Trabalho de Conclusão de Curso de Especialização
A atuação do controle interno nos procedimentos licitatórios do município de Novo Xingu/RS
Fecha
2014-07-18Autor
Goppinger, Vagner Kuster
Institución
Resumen
This This study aims to examine the internal control in procurement procedures performed in the city of New Xingu, watching his performance, from methodological procedures applied. The research is characterized as qualitative descriptive and evaluative being used documentary analysis, which allowed the collection of necessary data. After the theoretical foundation, the collection of data and their analysis it was found that although the city has laws establishing the municipal internal control, this does not work effectively, presenting disability in this structure in the city. In procurement procedures is visible accessory absence or guidance from the internal control responsible for the procurement sector. It is understood in this study that the municipal public management could be more efficient with the implementation of an internal control system capable of guiding the sector bids, so this reduces the incidence of errors, and especially improving the quality of public services. It was observed that the current administration providing this holding public tender for hiring an agent effective internal control to meet this need.